By Russell White
IV, Walworth County Stamp Club and Wisconsin Postal History Society

Russ returns as
feature writer to share his in-depth knowledge of back-of-the-book Material His
article "The Canadian Caboose" appeared in the February 1998 issue of ATFP. At
that rime, Russ was introduced as a prolific writer and editor of Granite
Posts, journal of the New Hampshire Postal History Society Also listed were
the numerous philatelic specialty organizations of which lie holds membership.

Introduction

Arguably, Turkey
has the longest definitive set produced, with over 110 values in the set.
Similarly, some Scandinavian sets spanned 70 years. Within the British
Commonwealth, there are several sets that approach both of these records. Most
of these are postal fiscals; although the Machin Heads of Great Britain with all
of the various color and die changes may now hold most of these records. Most
stamps in the British Commonwealth are inscribed "Postage & Revenue," and as
such are valid for both duties.

Some of these were
separated by Scott in the 1930s and assigned numbers beginning with AR, partly
because a large number of the stamps were known primarily for fiscal use.
Indeed, to this day, there are often debates whether the stamp was used postally
or fiscally. In many cases, the fiscally used are easier to find, and foisted on
the unwary collector. This is especially true of Australian and New Zealand
postal fiscals.

1866 - the first general revenues

New
Zealand has a long philatelic history. General revenue stamps were created in
1866, a scant 11 years after the first postage stamp. Until 1881, stamps were
designed specifically for either postal or fiscal use. After that date, most
could be used interchangeably

The first revenue
stamps were long (tall), had diadem head from the Wyon portrait of Queen
Victoria, and the words -STAMP DUTY NEW ZEALAND" (in that order), in
a band around the portrait The values were created using key plates (standard
design portion of the stamp intended for common Use), with most values being
created by overprinting the value on the blank tablets (areas in a stamp design
that are set off to contain the denomination) at each end. The first printing in
1866 was on paper watermarked with NZ similar to Scott Wmk. 59 and was
imperforate (Figure 1). Values to 10 pounds were printed, and any higher values
custom-printed as needed. Several colors or printing types are known for the
more commonly used values: 1 penny; 1 shilling; and the 2 shilling, 6 pence.

1867 perforates

While used for
several years, in most cases, the imperforate stamps were not convenient, so in
1867, many values were released in perforate form (Figure 2). Perforations were
generally line-perforated 10 or 12'/z or a combination thereof. On some
documents, the perforations got in the way, and were trimmed off.

The values ranged
up to 50 pounds and were used until stocks were exhausted, some time after the
1880 issue was printed. While never intended for postal use, several of the
common perforated values, the 1-penny, 4 pence, and 1 shilling were so used. As
with the postage stamps, the papers changed, and there are 1-. 2- and 4-shilling
stamps with the interlaced NZ, and over a dozen various values with the large
star (Scott Wmk. No. 6).

Custom
values continued to be printed on the 1867 die. These are known in odd amounts.
I have one from 1919 in the amount 2,332 pounds (Figure 3). As these were
specially printed, I suspect one might even be able to track for whom each one
%%as printed, based on the amount if complete records still exist.

1878 issue

To save money, a
small 1-penny revenue stamp was introduced in 1878 (Figure 4). Similar in style
and size to the postage stamp of 1882 (Scott 61), the band around the portrait
reads "STAMP DUTY, ONE PENNY." Printed in both blue and lilac, on paper
watermarked NZ, and perforated 12, these stamps saw a limited life, as the
"postage and
revenue- stamp of 1882 was then used. Few copies exist used past
1886, and most used postally were done so in 1881-83. They were never intended
for postal use, but due to their size, several are known on cover.

None of the stamps
mentioned so far are Scott listed. The most frequently found catalog covering
these stamps is tile British Commonwealth Revenues, by John Barefoot
(York, England, 5th ed., 1996, and I believe a sixth is due soon).

1880 issue

In 1881, New
Zealand opted to unify postage and revenue stamp usage. Similar to Great Britain
and other Commonwealth countries, the legends were changed to read "Postage and
Revenue," and new postage stamps were issued in 1882.

In 1880, a set of
stamp duty (general revenue) stamps was created. While similar to the original
set of the late 1860s, the backgrounds were blockier, and tile tablets were not
colored. Also, the band around the portrait now reads "NEW ZEALAND STAMP DUTY."
Two main key plates were used: one for values up to 12 shillings, 6 pence; and
one for 15 shillings and the 1-pound values. A few of these values duplicated
the "postage" stamps and were shortly phased out.

The
1880 set (Scott shows two types – PF1 and PF2; see Figure 5) was initially
printed on paper watermarked NZ and perforated 12, all but the 4-, 6- and
8-pence values were available for postage after 1881, but are not listed in
Scott. They are, however, listed in the Stanley Gibbons catalog.

1880 reprints

As values ran out,
the set was reprinted on paper watermarked with NZ and a small star, far apart
(Scott Wmk. 62). Scott lists these as AR1 to AR30. Printings made from 1902-28
were done on paper watermarked with NZ and a small star close together (Scott
Wmk. 61). Some stamps printed between 1902-15 were perforated 11, 14, 14 1/2 and
combinations of 14 and 141/2 (Figure 6).

Perf 11 stamps are
believed to only have been printed between 1902-03. Scott lists values to 10
pounds in these sets, and there are numerous varieties with the size of
lettering and color changes, wrong color for the value uses, etc. The set was
continued until 1931, despite the death of Queen Victoria in 1900.

The set beyond 10
pounds includes 15, 20, 25, 30, 35, 40, 45, 50, 75 and then all of the 100s
(100, 200...) on up to the 1,000-pound value. These values are generally
considered to be revenue usage, although in theory they could have been used
postally.

BY Russell White.
IV. Walworth County Stamp Club and Wisconsin Postal History Society

1931-87 Coat of Arms issue

Original sterling values -

While no new
revenue stamps were issued during the reign of Edward VII, there was discussion
about the matter in 1911, shortly after George V became king.

In 1915, H.L.
Richardson submitted designs for both postage stamps (Scott 145-64, etc.) and
revenue stamps. The original sketches showed long stamps with a form factor
similar to the previous revenue issues and with a coat of arms. I am guessing
that costs of the war, scarcity of metal, etc., may have led to deferring the
production of the revenue stamps.

Based upon designs
by Richardson, new revenue stamp dies were prepared in 1931. The stamps were of
a size similar to those used for the 1926 2- and 3- shilling postage stamps
(Scott 182-83) and were created using five different dies or subtypes, one
corresponding to each value range. The basic design was simple: a New Zealand
coat of arms in the center with the value in tablets above and below the design.
Sandwiched between the tablets and the coat of arms were the words "NEW ZEALAND
STAMP DUTY."

First
type: The first frame type (Figure 1) was used for the original shilling and
pence values. The right margin border element is a straight vertical. The 1/3
single-color, the 216, 716 and 12/6 values were issued using this frame
type.
Incidentally, for those too young to remember, 2/6 is the abbreviation for 2
shillings, 6 pence; 2/- is the abbreviation for 2 shillings, etc.

The 1/3 was later
issued in a deeper orange, as its original lemon yellow color resembled the 11/-
issued in 1940. After some early confusion in 1939 and 1940, many of the mixed
values were overprinted to clarify their intended values. At about the same
time, this was also done for the higher pound values.

Second type: The
second frame type (value wise) (Figures 2 and 2a) is that used for the
overprinted or multicolor shilling and pence values. It was also used for
another group to be mentioned later. The values most commonly seen are the 1/3
two-color, 3/6, 5/6, 11/- and 22/- (all overprinted). They were issued in 1940
primarily for fiscal needs but were available for postage, although covers are
not common. The side frame is smaller at the top and bottom and intrudes into
the coat of arms.

Third
type: The third frame type (Figure 3) was used for whole-shilling values. The
same general design is used with the left arid right borders having a value
tablet in the center. Border margins are wider at the top and bottom than the
middle where the value appears. Values using this type of frame include the 4/-,
5/-, 6/-, 7l-, 8/-, 9/-, 10/-, 15/-, 25/-, 30/- and 35/- (with and without
overprint). Again, for those not familiar with sterling currency, there were 20
shillings to the pound, hence the gaps. The 1/-, 2,'- and 3/- values were not
needed as "regular" postage stamps were issued in these amounts.

Fourth type: A
similar frame type (Figures 4 and 4a) was used for the whole-pound values,
except that the value tablet has been moved to the top. The center is deflected
outwards compared to the tops and bottoms, like the whole-shilling values.
Stamps issued with this frame include the 1 to 10-pound values. Scott only lists
values to 5 pounds, although wrappers of 6 and 9-pound values indicate that the
higher values were occasionally used for postage.

Beginning in 1940
or later, the value was often overprinted on the center of the stamp (like the
mixed-shilling values of 1940), for the ^6 to f 10 values.

Fifth
type: The fifth frame type (Figure 5) was only used for three values, the
2/101-, 3/10/- and 4/10/-. These values are scarce used postally and expensive
mint, and usually bear fiscal cancels. The side borders are vertical with value
tablets at the bottom of the borders. These half-pound incremental values were
not popular outside of the central offices, as a 2-pound stamp and a 10-shilling
stamp could be used.

Over 10-pound
values: Stamps valued over 10 pounds (Figure 6) used the chevron-type frame of
the multicolor l/3 value (Figure 2). Many are punch canceled and many have the
value overprinted. As mentioned before, this was done to avoid confusion, as
there is a big difference between 301-and 30 pounds.

Values issued
include 15, 20, 25, 30, 35, 40, 45, 50 and even 100-pound amounts (100, 200,
etc.) and a 1000 stamp. Most are two colors, with a third where overprinted in
black. The set was printed as needed from 1931 to 1958. Additional printings may
have been made after 1958 but have not been identified.

There was also a
custom-value stamp printed in gold ink, although copies don't always look gold.
It is much taller than the rest of the set (the same size as earlier sets), with
each custom value overprinted in blue or black. The one I have is for
4,170pounds, a truly prodigious amount.

Paper and
watermarks: The first printing of all values was done in 1931 on paper
watermarked with a star and NZ (Scott Wmk. 61). Specialists separate the
printing into two papers: the first by Cowan (1931), the second by Wiggen-Teape
(1936+). Some 1940, and all-later printings, include a multiple NZ and star
watermark (Scott Wmk. 253). All printings from 1931 to 1940 are perforated 14.
In 1958 the 1-pound value was printed with a compound perforation 14 x 13 1/2
(Scott AR86a). One would think the set might be done, but the need for
high-value stamps continued into decimalization.

Decimal values -

1967
issue: The decimal values of the series, listed in Scott as AR102-AR105,
were primarily used for postage. In 1967, New Zealand converted from sterling
currency to the decimal system. The basic design of the Coat of Arms was carried
over from the sterling issues, and the denominations appear in tablets at the
top and bottom (Figure 7).

Not only were the
designs and dies continued, but so too was the press. Each set of stamps was
virtually handcrafted, with sheets singly fed. Perforations were also done using
older machines, five sheets at a time. This, in the day and age of web-fed
monsters that belch out thousands of sheets an hour!

The series of
stamps has only four values, the $4. $6, $8 and $10, and in the 18 years of the
decimal issues, there were no fewer than four paper and two perforation
varieties. Some of these varieties showed up only in the last days of the
issues, so some are difficult to find in dealers' stocks.

The first stamps,
those issued in 1967, were line perforated 14 and have the multiple NZ and star
watermark sideways. Shortly afterwards, additional stamps were needed, so the
Government Printing Office produced another set. For these, and all subsequent
issues, they used a comb perforator. The difference is more easily seen in
blocks of four, but often perforations near the corners are erratic in the line
perforations, so they usually can be distinguished singly as well. The watermark
on these stamps is reversed and sometimes referred to as sideways inverted. Had
these been the only options, life would have been simple.

1984 reprint:
Rumors of the demise of the Coat of Arms postal fiscals began to surface in the
late 1960s. They grew stronger in the late 1970s as any fiscal need for stamps
had already been phased out by 1970

There was strong
belief that the Sea Shells or the Parliament Buildings issues would become the
replacement high-value definitives. The $5 value issued in 1979 fueled further
speculation, with the philatelic press predicting that the $4 postal fiscal and
others imminently would be replaced. But such was not to be the case, and it was
later speculated that worn dies were responsible for not producing the new $S as
a part of the Coat of Arms issue. Still, no official word was received about
other pending high-value definitives.

To solve what
appeared to be a short-term need, the $4 Coat of Arms and other values were
reprinted and released in July 1984. This new printing had the same watermark
orientation as the original line perforated issue, but with the newer comb
perforation.

1987 reprint:
In 1985, the G.P.O. announced that a $4 definitive would be released as part of
the new Native Birds series. Again, the cries of the doomsayers grew, and the
demise of the $4 postal fiscal became apparent in June 1986 when the G.P.O.
announced new printings of only the $6, $8 and $10 values. The reprinting came
as a surprise to the many who had been expecting the complete cessation of the
Coat of Arms postal fiscals, plates of which were showing some wear.

The three stamps
were printed on an unwatermarked chalky surfaced paper with a faint vertical
mesh. A few stamps were printed with the sheets sideways, yielding a faint
horizontal mesh, examples of which are exceedingly difficult to find.

Remaining stock of
the $4 postal fiscal was available until sold out, the value having been
replaced with the Native Birds series stamp. The three 1987 reprints were also
available until sold out. The $10 Native Birds stamp appeared in 1989, and the
$10 Coat of Arms type ended shortly thereafter. The $6 sold out - shortly after,
and the $8 apparently ran out in late 1990, the last of a long line of an
otherwise unremarkable set.

Emergency values -

Two
additional values are worthy of note. They were never valid for revenue use, but
were emergency issues used solely for postage. The first is the "1'fi d.
Postage" black over-print on carmine background (Figure 8). The stamps were
issued in 1950 and again in 1953 to meet first-class and then second-class
(Christmas card) postage when supplies of regular definitives ran out. Numerous
covers exist with these stamps. A large number were used in multiples because
surface rate to the United States was 3 pence in 1950 and 6 pence in 1953.

Another emergency
hit during the 1964 Christmas season, so the Coat of Arms issue was again
pressed into service, overprinted "7° Postage" in black on the reddish
background (Figure 9).

Conclusion

Several catalogs
provide more comprehensive information about these issues than does Scott's. The
Stanley Gibbons British Common-wealth Stamp Catalogue provides more detail. Its
Two Reigns catalog for New Zealand provides more detail yet. The reference that
provides the most detail is the Campbell Paterson Catalogue of New Zealand
Stamps. The Barefoot & Hall British Commonwealth Revenues catalog lists the
sterling issues but does not list the decimal issues, noting that the),
were primarily for postal use.

I strongly urge
you to check those stamps sitting in the back of your book; you just might find
something a bit special.

The majority of
stamps released by the U. S. Postal Service lately are self-adhesives. While
very convenient for the public to use, stamp collectors face a special challenge
collecting unused examples. Unlike their gummed counterparts, self-adhesives may
not provide a convenient way to separate a stamp from the one next to it.

What is the best
way to collect these issues? Can one formula be applied to all self-adhesives?
The definitive answer is "it depends." Let's take a look at several recent
self-adhesive issues and their issue formats. Different approaches need to be
taken for each of the different formats.

One final note
before starting: The opinions expressed here are just that, opinions. Collectors
are free to collect however they wish because every collector is unique. Do not
construe this article as the final word.

A
question of borders

One method of
collecting self-adhesives is to peel away the stamps adjoining the single or
block wanted and then trims the resulting liner paper. The question arises as to
how wide the resulting border should be.

Collectors who use
commercial album pages will find that the space allotted for a self-adhesive
stamp is the same as for a gummed stamp. In other words, little or nothing.
Here, trim the liner paper tightly so the stamp fits nicely within its allotted
space. Be careful not to clip any of the teeth on the stamp.

If you make your
own album pages, the sky (or the full width of the adjoining stamps removed) is
the limit. The liner paper, however, should not take over the presentation of
the stamp on the album page. A quarter inch or five millimeters might be a
reasonable amount of border. When hinges - are used, a slightly larger border on
the top might be warranted.

In
the beginning, there were convertible booklets

The first
mass-produced self-adhesives were definitives issued in convertible booklet
form. They are called convertible booklets because consumers can peel away one
or two strips of paper and fold the flat pane into a convenient booklet form.
The recently issued non-denominated Love convertible booklet of 20 is an
example.

The important
feature here is that individual stamps cannot easily be separated from one
another. The die cuts that separate the stamps themselves do not extend into the
liner paper. How should an individual stamp from the pane be collected? The only
alternative is to remove the stamps around the one to be saved and then trim the
liner paper surrounding the stamp.

Two-sided convertible booklets

The same rules
apply here as with conventional convertible booklets. Consider removing the
stamps on the backside of the panes as well as the stamps around the one to be
saved. The recently issued non-denominated Four Flowers convertible booklet of
20 is an example.

Panes with die cutting through the liner

Starting with the
Hanukkah issue of 1986, regular panes were produced where the die cutting
between the stamps extends through the liner paper. This allows panes to be
separated into smaller units. The recently issued 34-cent Roy Wilkins is an
example.

Collectors have
two ways to collect these issues. The first, like the convertible booklets
mentioned above, is to remove the stamps around the one (or multiple, in the
case of a plate number block) wanted. Then, trim the liner paper away.

One point worth
considering. Priority and Express mail stamps have high face values that
collectors may not be able to use for normal mailings. Buying extras just to
have a stamp with a border may not be an option.

An alternative is
to tear the stamps apart using the provided die cuts. To avoid damage to the
teeth of the stamps, only fold the pane back, or away, from the front of the
stamps (liner paper to liner paper). This breaks down the fibers of the liner
paper, making it easier to tear. Do this several times on a hard surface. Then
laying the pane flat one more time, separate the stamps along the folded die
cuts, just like a gummed pane. Folding the pane forward will cause the die-cut
teeth to bend upward, and straightening them back down is impossible. Patience
and practice is key here. The result will be a collectible stamp that will have
a minimal amount of liner paper showing through the die cuts.

Se-tenant issues

Se-tenants may
have a special consideration depending upon your collecting format. With
self-adhesives, the stamps themselves are really not joined
because the die cuts effectively separate the stamps. The joining factor is
actually the liner paper. When collecting pairs of the new Apple and Orange
convertible booklet, treat the pair as one and remove all of the stamps around
them.

Se-tenant panes
with die cutting through the liner paper may pose a challenge for those wishing
to save 20 individual stamps, each with a border. It is possible, but multiple
panes are required. For the recently issued American Illustrators, four panes
are needed to retain the 20 individual stamps with borders.

Coil issues

Two formats of
self-adhesive coils have been produced. One is from coil rolls of 100 where the
stamps are tight against each other. The other format comes from coils of 3,000
or 10,000 where a gap exists between the stamps. The recently issued
non-denominated Four Flowers is an example of the former. The recently issued
horizoritally oriented 34-cent Statue of Liberty is an example of the latter.

In the case of
coils of 100, a stamp from each side of the stamp or stamps wanted should be
removed. Then, simply trim the liner paper. On the gapped coils, it is not
necessary to remove the surrounding stamps as the gap can serve the purpose of
the border. If a wider border is desired, the surrounding stamps can be removed.
I always remove the surrounding stamps on gapped coils.

Scrap disposal

You have removed
the self-adhesive stamps from around the one to be saved, and your fingertips
are covered with stamps! What now? Perhaps some planning is in order.

The trick is to
find a suitable medium to transplant the excess stamps on to. Something like the
existing liner paper that the stamps just came from would be ideal. Some
scrounging might be in order to find discarded label liners at work or at home.
Discarded liners from convertible booklets found in the post office lobby work
very well. Essentially, anything that used to have a self-adhesive label on it
will do. Remember to always stick the trans-planted self-adhesive stamps on the
shiny side of the liner.

Now that all of
the excess self-adhesives are transplanted, what can a collector do with the
scrap? Friends and co-workers make a reasonable outlet. Batch the excess into
multiples of five to avoid having to exchange pennies. Multiples of 15 seem to
work the best. Let it be known that you have self-adhesive stamps available
(postal customers usually will avoid purchasing gummed stamps at all costs) and
suggest buying from you as an alternative to going to the post office and
standing in line. Hopefully, the convenience factor will sway them. •

Space flight began
in the myths of human beings during our earliest history, not with the
development of the manned rocket. The gods all flew and the angels flew. Most of
the gods were born with the works of Homer; the angels just seem to have been
around forever. This short article focuses on those gods and angels that are
portrayed on postage stamps.

Zeus
in Greek mythology was the ruler of the sky and of the Olympian gods. In Roman
mythology, he was called "Jupiter." He did not create either mortals or the
other gods. He was just the main boss and protector of the known earth.

Zeus did not have
visible wings, but he seemed to get around at about the speed of light. As lord
of the sky, he had thunderbolts at his disposal and he used them frequently to
enforce his will. His bird was the eagle; his tree was the oak. Zeus did a lot
of fooling around with other female gods and with mortal women. His wife (and
sister), Hera, knew about most of his indiscretions. Zeus' image is represented
in sculptural works as a kingly, bearded figure.

Zeus appears on
about 20 stamps.

Athena
was one of the most important of the Greek gods. (Her Roman name was "Minerva.
") She wasn't really born. Instead, she sprang from Zeus' head, fully-grown,
fully clothed, and fully armed. Like her "father" she had no wings, but traveled
at warp speed to any destination she chose.

As goddess of war,
she supported the Greeks and destroyed Troy. She also was responsible for the
destruction of the Greek ships returning from Troy. Basically, she was a mean
lady. Her bird was the owl and she carried its picture on her shield.

Athena's major
temple was the Parthenon in Athens - given to her by the people of Athens for
her gift of the olive tree. She was some what disposed to hanging about the
Parthenon watching Athens and meddling in the business of the city's citizens.

Athena is honored
on more than 25 stamps worldwide.

I

ris
was Homer's first messenger of the gods. She had massive wings and flew wherever
directed by Zeus or Hera. Her primary mission was to carry messages to humans.
Her speed was noted as "the speed of the wind."

Iris also was the
goddess of the rainbow. She flew across the sky with a halo of light around her
head and with a rainbow in her wake. But she also could travel to the bottom of
the sea or the depths of the underworld.

Iris appears on
about 20 stamps worldwide.

E

ros
was the god of love; his Roman counterpart was "Cupid." He was mostly depicted
as slender and beautiful with small wings - often with his eyes covered to
symbolize the blindness of love. In early mythology, he was represented as one
of the forces of nature and the embodiment of harmony and creative power.
Sometimes he carried a flower, but more commonly he carried a silver bow with
arrows. The arrows, of course, carried desire into the hearts of gods and
mortals.

Eros is shown on
about 10 stamps worldwide.

H

ermes
(Roman "Mercury") was Homer's second messenger of the gods. Basically, he ran
important errands for Zeus. He was the son of Zeus and Maia (Hera knew about
Maia).

Hermes flew by
means of small wings on his heels and on his hat. He also carried a caduceus
that he used as a magic wand. Hermes conducted the souls of the dead to the
underworld, or wherever. As god of commerce, he protected the traders and the
animal herds. As the deity of athletes, he protected gymnasiums. He also was
believed to be responsible for good luck and wealth. Hermes additionally was
considered a dangerous foe and sometimes a thief.

In architecture,
he was shown as a mature, athletic, beardless man. In art, he was mostly shown
as a nude and well-built young man.

His job as
messenger has carried him into the stamp field. Hermes can be found on hundreds
of stamps worldwide. As with the other gods, he principally is known for stamps
in the Greece region. His messenger role, however, has carried over into the
philatelic world where he is represented as a carrier of the mail - especially
quick-delivery mail. As "Mercury," he gave his name to the United States' first
man-in-space program.

A

pollo
was the son of Zeus (again) and Leto. In Homer's stories, he was a god of
prophecy. Also, he sometimes gave the gift of prophecy to mortals.

Apollo was an
accomplished musician and played his lyre for the other gods. He was a master
archer and a fleet-footed athlete. Apollo gave his name to the United States'
man-on-the-moon project.

Apollo was a
special protector of young men. He also was the god of agriculture and cattle,
as well as the god of light and truth. Apollo taught humans the art of healing.
Like the other gods, Apollo could be stern and cruel. At one time, he kidnapped
and raped a young Athens princess - like father, like son.

It is said that he
was the first victor in the ancient Olympics. As such, his picture on postage
stamps commonly shows him as a discus thrower.

About 20 stamps
show Apollo.

A

ngels
(Greek "messenger") are the special messengers of God, or the intermediaries
between God and humans. Almost all religions are concerned with the relationship
between humans and some supreme being, and angels fulfill most of this
communication need. In ancient Greek religion, in Judaism, Christianity, and
Islam, this relationship is thought to involve angels. These divine messengers
are sent by the gods to instruct, inform, or command the humans.

An angel can
function as a protector, a heavenly warrior, or even a cosmic power.
Additionally, angels can be almost demonic. Angels, therefore, can be broadly
defined as personified powers mediating between the divine and the human.

On postage stamps,
angels can appear as cute, angry, mean, solemn, stuffy, reserved, very proper,
and numerous other postures. They are especially numerous in the role of "peace
and good will" around the Christmas holidays.

Angels appear on
stamps of most countries of the world. Angel stamps, therefore, number into the
many hundreds.

D

aedalus
and Icarus were father and son in ancient Athens.They weren't gods of
any kind and flew only because of the father's special gifts.

Daedalus was a
talented and intelligent craftsman. He also was a troublemaker of sorts. He
pushed his apprentice, Talos, from the top of the Acropolis and was convicted of
murder (it is said that Athena saved Talos). But the conviction stood, and
Daedalus and Icarus were exiled to Crete.

On Crete, Daedalus
got into trouble for fooling around with King Minos' wife. Daedalus and son were
banished to the labyrinth to become another meal for the Minotaur (a beast that
was half man and half bull). Daedalus' talents helped him to fashion wings of
wax and bird feathers for himself and Icarus. The main intent was to leap off
the labyrinth wall and fly to safety on a nearby island. Daedalus warned his son
not to fly too high or the sun might melt his feathered wings. Being a typical
son, Icarus flew too high, lost his feathers, and crashed into the Icarian Sea -
dead, of course, on impact. Daedalus flew on to safety on another island.

Daedalus and
Icarus appear on more than 50 stamps worldwide. Because of his successful
flight, Daedalus is sometimes depicted as a symbol of aviation progress and
safety. •

Reference

Much of the
information presented here, and more, can be found in Microsoft's online
encyclopedia, Encarta.

Gregg Greenwald has written another great feature article for ATFP. This time,
the subject is the U.S. first-issue revenue stamps. Knowing practically nothing
about revenues, I spent a bit of time this summer perusing my clippings file for
some background. While I learned a lot, many questions remained unanswered, with
most relating to the historical, political and social aspects of revenues.

To
satisfy my curiosity, I posed these questions to Mike Lybarger, retired
professor of history and political science, who automatically considers stamps
from the viewpoint of his academic credentials. I also searched the Internet.

What follows is an overview of my venture into a study of revenues.

Purpose of revenue stamps

Ron Lesher, noted authority of revenues, provides the most thorough listing of
purposes for these stamps. He states that they may serve to:

Show the payment of a tax

Show that an object is legally exempt from paying a tax

Show that a fee has been paid for a government service

Show that a fee has been paid to allow an individual or corporation to
engage in a permitted activity or occupation

Guarantee that the proper taxes will be paid

Documentary versus proprietary

The
two major types of revenues are documentary and proprietary stamps.

Documentary - These stamps represent payment of a tax or fee on certain
documents such as checks, contracts, wills and many other forms of legal papers.
For instance, if an individual obtained a loan, he was required to buy a tax
stamp and affix it to the document. General documentary stamps are the most
commonly encountered form of revenue stamps and were still used on various
documents through December 31, 1967.

Q:
It seems strange that there was a time in our history when a bank check was
taxed and it was required that a revenue stamp be affixed to it. Was the tax
only for checks issued by banks in the form of a cashier's check?

A:
Mike replied that all bank checks required the stamps, including those written
from personal accounts. In fact, he once found a check with a stamp on the front
and a stamp on the back. In this case, the check was taxed when it was written.
When the payee endorsed the check, it became a receipt of payment and was taxed
again.

Q:
Could the tax be avoided if cash was used for the transaction?

A.: Mike explained that the tax could be avoided because in the case of bank
checks, the tax was a fixed rate on the document and not on the transaction.

I
found that in other instances, such as for a mortgage, the tax rate was based on
the monetary value of the transaction.

Proprietary - These stamps were created for the purpose of paying a tax on
goods, and the manufacturer, wholesaler or retailer was responsible for paying
the tax and affixing the stamps. Examples of goods that required proprietary
stamps are canned foods, matches, medicines, perfumes, and playing cards.

Q:
The original Revenue Act of 1862, which introduced the use of adhesive revenue
stamps in the United States, specifically refers to a tax on medicines,
perfumery and cosmetics, and playing cards. As for medicines, I found that most
were questionable as true pharmaceutical products (snake oils) and often
contained cocaine and opium, which are now illegal drugs. Was the targeting of
these items our nation's first venture into luxury and "sin" taxes?

A: Mike said
that although some nonessential items were taxed, the majority of goods were
everyday staples. The United States desperately needed money to finance the
Union cause in the Civil War and then-President Abraham Lincoln was ruthless in
imposing taxes on a wide range of items.

Indeed, through an Internet search, I found a source that described a near
rampage to unearth items, services, etc., to tax. David A. Wells, appointed
chairman of the U.S. Revenue Commission in 1865 wrote that Congress was guided
by the principle, "when-ever you find an article, a product, a trade, a
profession, or a source of income, tax it!"*

Variety of revenue stamps

Special-category
revenues - In addition to the general documentary and proprietary revenues,
stamps were also produced for many special categories. Some of these categories
found in the Scott Catalogue of U. S. Stamps & Covers include:

Stock transfers

Silver tax

Narcotics

Matches

Perfumes

Alcohol-related items

Proprietary
medicines

Boating registration fees

Future delivery contracts

Migratory waterfowl hunting

New York Customs House fees

Playing cards

Potatoes

Consular fees

Canned goods

Automobile use

Firearms transfer

Revenue stamp specialists advise that the current Scott listings are just the
tip of the iceberg, and more special-category stamps are being added each year
as catalogs are updated. Just a few new categories that we might expect to see
in the future are:

Oleomargarine

Mixed flour

Filled cheese

Tobacco-related items

Federal, state, and local government stamps - In addition to the federal
government, all 50 of our states have also issued revenue stamps at one time or
another.
Cigarettes and alcoholic beverages are perhaps the two most widely taxed areas
for which states have issued stamps. Local governments (counties and cities)
have produced revenue stamps, too. For instance, in the 1950s and 1960s,
municipalities in Pennsylvania issued thousands of different real estate tax
stamps. Manufacturer-produced stamps - These stamps are known as private
die proprietary issues and further expand the material available for revenue
stamp collecting. Although most revenue stamps were issued by a government
agency, there have been periods of time when the government could not (or chose
not to) supply stamps. In those cases, businesses were authorized to produce
stamps or labels of their own.

Embossed revenue paper - The field of revenues also includes embossed
revenue paper, which predates documentary adhesive stamps. The embossments
impressed on various documents were colorless, resembling a notary public's
seal.

Revenue stamped paper - A number of different types of revenue stamps were
printed or ink-stamped directly onto a variety of legal forms. Bank checks were
the most common form of revenue stamped paper.

Revenue stamps as a tax collecting system It's generally agreed that the
first adhesive revenue stamps appeared in 1854 on Austrian issues of
Lombardy-Venetia. The imprinting or embossing of revenue stamps on documents,
however, predates adhesive postage stamps by at least 200 years.

Q:
The concept of using stamps for the purpose of showing proof of payment of a tax
or fee for anything other than postage seems rather strange in this day and age.
How did the idea of revenue stamps get to the United States?

A:
Mike said that England had revenue stamps long before it imposed the Stamp Act
of 1765 on the American colonies. He recalled seeing one in the form of a royal
seal entwined with a purple ribbon that was attached to an apprenticeship
indenture document.

Q:
My research revealed that government officials advocated that the use of stamps
as proof of a tax payment was simple, collection of funds was relatively easy,
and enforcement of the tax law was uncomplicated. It seems to me, though, that a
lot of extra labor would be required to affix the proprietary stamps to all
those items. Wouldn't it have been simpler to just write out a receipt for the
tax payment, which would have also eliminated the need for designing and
printing the stamps?

A:
Mike responded that the use of stamps helped prevent collusion between the
manufacturers of goods and those who were collecting taxes on behalf of the
government. Even so, stamps figured in the worst of frauds of the Ulysses Grant
administration. The "whiskey ring" conspiracy bilked the government out of an
estimated $1.65 million, with forged stamps and fraudulent tax returns.

Q:
Were stamps perhaps used to facilitate bookkeeping at a time when the needed
technology of automation was not available?

A:
Mike noted that it wasn't only a matter of bookkeeping. The presence of a stamp
also certified the legitimacy of a document or product sold.

I learned that
when it came to documents, failure to affix the stamp resulted in a fine and
invalidated the transaction.

Giroux, Gary and
Johns, Sharon. "Financing the Civil War: the Office of Internal Revenue and the
Use of Revenue Stamps." Dept. of Accounting, Texas A&M Univ., April 2000.
<www.acct.tamu.edu/girous/ financingcivil.htm >

By ATFP Editor
Karen Weigt with comments from Mike Lybaraer. Badger Stamp Club

This is a
continuation of what 1 learned from my study of U.S. revenue stamps. Part 1
appeared in the September 2001 issue of Across the Fence Post and
includes an explanation for the Q-&-A format.

History of revenue
stamps in the United States

Revenue stamps on
this side of the Atlantic have been around for a long time. According to Ron
Lesher, noted authority on this subject, the colony of Massachusetts established
a stamp act in 1755 to help pay for the defense of its frontier; a year later
the colony of New York instituted a similar stamp act. The state of Delaware had
denominated stamps in 1793. And denominated U.S. federal revenue stamps have
existed since at least 1794. These early issues, however, were in the form of
embossed revenue stamped paper.

In 1857,
California was the first governmental authority to issue adhesive revenue
stamps in the United States. The state needed revenue to meet demands of the
growing population brought about by the Gold Rush of 1849. California,
therefore, enacted a tax on various documents: bills of lading, ex-changes,
insurance, passage tickets and certificates for attorneys.

As discussed in
Part 1 of this article, the first U.S. federal adhesive revenue stamps
appeared in 1862 as a result of the Civil War Revenue Act. The act required that
stamps be affixed to 23 different classes of documents (some having several
subclasses) and three different types of proprietary articles.

The Scott
Specialized Catalogue of U.S. Stamps & Covers lists "British Revenues for
use in America" in its section devoted to embossed revenue stamped paper. These
1765 Stamp Act issues were intended for almanacs, pamphlets and newspapers,
playing cards and general use. They were the very stamps that created the
"taxation without representation" uproar among colonists and became one of the
triggers of the American Revolution. Revenue stamp agents were attacked by mobs
and their property destroyed. In fact, none of the colonists would accept the
unpopular position of stamp agent. Consequently, few were ever used.

Q: It appears
that revenue stamps were ployed by the various governmental authorities issuing
the stamps. What kind of people served as agents? Did they actually sell the
stamps to those who were required to use them? Were they also responsible for
enforcing the revenue stamp laws?

A: Mike
Lybarger explained that stamp agents were political patronage positions. They
often were paid a portion of their sales as their salary, which provided an
incentive for enforcing the stamp tax laws. A great example here was Chester A.
Arthur, who was customs agent for the port of New York. Arthur was so good at
getting money out of office holders that he was often greeted with the cry of
"FAT! FAT! FAT!" by fellow stalwarts. "Frying the fat" was the term for
patronage in those days.

My research turned
up a bit more detail about how Revenue Act of 1862 tax stamps was disseminated.
First, the mandatory use of documentary and proprietary stamps was widely
publicized through newspapers and posted notices.

Finished stamps
from the printer were delivered to a U.S. government stamp agent located in
Philadelphia. This agent distributed the stamps to government revenue service
collectors located in each of the Union's 185 collection districts. The
collectors were responsible for further distribution and often sold documentary
stamps to private agents, who sold the stamps directly to the public on a
commission basis.

From 1866-72,
stamps were also distributed to U.S. assistant treasurers located in large
cities; national banks serving as designated federal depositories; and
collectors of customs, who assumed responsibilities of further distribution
either to local agents or through direct sale to the public.

While this system
probably worked well in larger cities, one of my sources proposed that it must
have been hard to find stamps in rural areas. The reason for this speculation
stems from the low commission rates (2 percent to 5 percent, with higher rates
for larger volumes), making it difficult to attract enough agents.

Most proprietary
stamps were ordered directly by the manufacturers from the Bureau of Internal
Revenue (now known as the Internal Revenue Service).

The mandatory use
of various revenue stamps has come and gone throughout the years. In many
instances, temporary usage laws were instituted during periods of war to produce
additional income for financing these endeavors.

I welcome reader
input as to how the U.S. federal documentary stamps were distributed for use in
more recent years. A glance through the Scott catalog seems to indicate their
usage was more continuous and long-standing than other revenues and wasn't
discontinued until December 31, 1967.

Although my mother
(now 84 years old) vaguely recalls seeing revenue stamps on various documents
such as my parents' home mortgage papers, she can't remember who had the stamps
and who affixed them.

I have the same
question with regard to stock transfer stamps introduced in 1918 and used until
1952. .

Giroux, Gary and
Johns, Sharon. "Financing the Civil War: the Office of Internal Revenue and the
Use of Revenue Stamps." Dept. of Accounting, Texas A&M Univ., April 2000. <www.acct.tamu.edu/
girous/financingcivil.htm >

By ATFP Editor
Karen Weigt with comments from Mike Lybarper, Badaer Stamo Club

Parts 1 and 2 appeared in the September and October 2001 issues of Across
the Fence Post. Part 1 includes an explanation for the Q-&-A format.

History of taxation in the United States

The British government had imposed taxes on the colonies. Some of the colonies
imposed taxes on their citizens as well. When the United States claimed its
independence, money to run the government had primarily come from tariffs on
imported goods and from the sale of public lands. An income tax, however, was
imposed in 1861 to help finance the Civil War.

Q:
What was the law that introduced an income tax in the United States?

A:
Mike replied that the income tax was a part of the tax law approved on August 5,
1861. The entire measure was considered as temporary because the Civil War was
thought to be brief.

I found that the
1861 income tax law was rather limited and in the form of a direct tax of $20
million apportioned among the states. Each state was responsible for collection.

More federal taxation was instituted in 1862. The Revenue Act of 1862, signed
into law by President Abraham Lincoln, expanded the income tax. Additionally,
many goods and services were taxed, and documents of all kinds had to bear
revenue stamps.

As
for the income tax, the rate levied on individuals was three percent per annum
on incomes between $600 and $10,000. Above $10,000, the tax rose to five per
cent. This was considered a "progressive" or "ability-to-pay" tax. To put it in
perspective, in 1862, the average rent on a six-room house in Maryland was $10 a
month. Income tax rates were increased in 1864 and then began to decrease in
1866.

To
facilitate the collection of taxes, the precursor of the Internal Revenue
Service was born. Salmon P. Chase, secretary of the treasury, appointed George
S. Boutwell as the first commissioner of internal revenue.

Chase's
portrait appears on the $1,000 denomination of various revenue stamps issued
from 1940 to 1958.

Q:
Was our nation's first income tax ever repealed after the Civil War?

A:
Mike said the tax was permitted to lapse in 1872, along with many other elements
of Lincoln's Civil War fiscal measures. He added that the tax likely was thought
to be unconstitutional for a good deal of post-Civil War America. Furthermore,
Congress did not consider for the most part the people of the United States as
"cash cows."

Q:
Tax on individual incomes had been collected throughout the years 1862-72. Why
then was the 16th Amendment to the Constitution (ratified in 1913) needed to
establish the legality of a federally imposed income tax?

A: According
to Mike, in the 1890s, the Populist Party attempted to revive the income tax,
but the U.S. Supreme Court declared it unconstitutional. This was a reversal of
an earlier decision that validated the Civil War taxes on dividends, real
estate, inheritances, and income.

The matter of an income tax reappeared in the election of 1912, when it was part
of both the Democratic and Progressive Party platforms. This prompted the
passing of the 16th Amendment.

OK, I know I've strayed from stamps, but the history of revenue stamps is
eminently tied to the tax act that also led to the origin of our annual 1040
forms. Furthermore, although revenue stamp use is no longer prevalent, the
practice of collecting the taxes they represented inherently remains. The tax is
either a part of income reported on our 1040s and its multitude of schedules, or
has taken on another label.

Take, for instance, our current tax on alcohol and tobacco. This "excise" tax
used to be collected through proprietary revenue stamps. I suspect that silver
tax stamps, a type of documentary revenue, represented our current capital gains
tax.

Taxation in general

All governments - local, state and federal - need funds to provide services to
their citizens, and those funds mainly come from fees and taxes. Beyond a need
for funds are underlying reasons for the choices of what is taxed and how the
tax is collected.

A
case in point is today's high rate of taxation on tobacco products, partially
implemented to alter behavior. Various income tax rates and deductions can be
defined as social engineering. An example is the recently debated so-called
marriage penalty tax. To stimulate the economy, Congress agreed to issue rebate
checks in conjunction with the 2001 income tax rate reduction package.

Some taxes are
imposed as a matter of political power and ideology, and yet others as a means
of law enforcement.

Wisconsin's drug tax stamp law falls into the law enforcement category. The 1990
law required dealers of cocaine, marijuana, LSD or hallucinogenic mushrooms to
buy stamps from the state Department of Revenue and display them on their drugs.
It's obvious that compliance with the law would expose illegal activity to
government agents. The law was repealed in 1997 when the Wisconsin Supreme Court
declared it unconstitutional.

Another aid to law enforcement is the current federal tax associated with
certain classes of firearms. Depending on the type of firearm, payment of this
tax is represented by either a $5 or a $200 firearms transfer revenue stamp.

Revenue stamp collector Gregg Greenwald of Marshfield, WI, explained that the
tax was initiated in 1934 to help combat the organized crime that had developed
during the Prohibition era. The meat of the legislation requires that anyone who
makes or owns a firearm defined as a short or sawed-off shotgun or rifle, a
machine gun, or a "destructive device" (bomb, flame-thrower, etc.) must ensure
that the item is registered with the Bureau of Alcohol, Tobacco and Firearms.
Registration, of course, is taxed, with proof of payment in the form of a
firearms transfer stamp affixed to the registration form.

While at STAMPSHOW in Chicago this past August, I bought a $200 firearms
transfer stamp on document. The document shows that John Doe of Fort Wayne, IN,
wished to take possession of a machine gun purchased from a local gun shop. To
accomplish the transfer, the seller had to provide the appropriate paperwork and
tax payment to the BATE

One side of the BATF form includes Doe's full name and address plus a detailed
description of the firearm and its serial number. The reverse side includes
Doe's photo and the reason why he wants the machine gun. In the space provided,
he wrote, "add to personal collection." He then signed a preprinted statement
that possession of the weapon wouldn't place him in violation of any laws. The
form was also signed by the chief of the Fort Wayne Police Department to certify
that Doe's possession of the machine gun does not violate any state or local
law. It further affirms that there's no evidence Doe might use the gun for any
unlawful purpose.

Two copies of the form, a set of Mr. Doe's fingerprints and $200 were submitted
to the National Firearms Act Branch of the BATF, in Washington, DC. Upon
approval of the machine gun transfer from the seller to Mr. Doe, the original
copy of the registration form was signed by a BATF examiner. The same examiner
affixed the firearms transfer stamp to the form and canceled it with his
initials and date of approval. In this instance, the date was June 27, 1983, a
little over three months after it had been received at the BATF office.

The signed form was returned to the seller who then turned it and the machine
gun over to Mr. Doe. Today, Mr. Doe would not have gotten his gun because as of
May 19, 1986, the law was changed to forbid the transfer of this type of firearm
to any individual.

In
discussing this document with Mike Lybarger, he referred to the incident in 1992
when Randy Weaver's cabin at Ruby Ridge, ID, was stormed by ATF agents, killing
Weaver's wife and son. Weaver's principal crime occurred when he cut off the
barrels of a couple of shotguns. This classified him as a "maker" of weapons
that had not been properly registered with the BATE

Revenue stamps and postage stamp collecting

U.S.
revenue stamps are not a product of the Post Office Department nor its
successor, the U.S. Postal Service. Their basic purpose, nevertheless, is akin
to that of a postage stamp: a proof of payment of a fee or service. And since
revenue stamps predate postage stamps, it could be said that revenue stamp
collecting represents the real grass roots of philately.

Due to the flood of new issues in recent years, many postage stamp collectors
have decided to limit their acquisitions to the classic issues. Revenue stamp
collecting offers another option to new-issue concerns. Their usage has
drastically declined since the 1960s and, to date, there are only two categories
of U.S. revenue stamps that are still in use: the previously discussed firearms
transfer stamp and the duck or migratory bird hunting and conservation stamp,
the latter issued for payment of a fee rather than a tax.

Unlike earlier years, neither of these two stamps are administered by the
Internal Revenue Service. The firearms transfer stamp is handled by the Bureau
of Alcohol, Tobacco and Firearms; the duck stamp is issued through the U.S.
Department of the Interior.

I'm not sure why a stamp is still required for proof of tax payment for transfer
of certain classes of firearms. It's fairly well agreed that duck stamps are
still issued in conjunction with a hunting license because they are popular with
stamp collectors and serve as a fund-raiser. So popular, in fact, that
collectors can purchase the stamps independent of the hunting license
application from post offices around the country. Revenue collected from duck
stamp sales goes toward maintenance of wetland habitats. My recent study of
revenue stamps produced a profound respect for this specialty. I found the topic
to be most intriguing It provided a wealth of information associated with our
nation's history; a peek into products, services and lifestyles of the past; and
a revelation in the field of taxation.

Revenue stamps on document show the stories of the ordinary rather than
extraordinary people depicted on postage stamps. I find it interesting to
contemplate how Mr. Doe's machine gun registration form got into the hands of a
stamp dealer. Since taxes are tied to almost every aspect of our lives, I find
it interesting to study tax laws and reasons for the laws.

As
mentioned in Part 1, this series is a prelude to Gregg Greenwald's article on
U.S. first-issue revenue stamps that will appear in the January and February
2002 issues of ATFP. Gregg's article addresses the varieties available for the
specialist collector of this set which contains some of our country’s most
beautiful stamps. •

New WFSC Website -- http://www.folklib.net/wfsc/
(03-24-2002: moved to http://www.WFSCstamps.org/)

Thanks to Doug Henkle, of Oshkosh, WI, the
WFSC is on its way to having a full-fledged website. Since 1998, we've had a
site through the American Philatelic Society's Chapter Activities Committee.
Because it was managed by a third-party APS volunteer, we kept it down to a
minimum of information and requested updates only twice a year.
Doug began work on the new WFSC site in mid-October
and he's been adding more material each week as time allows. As the site grows,
so does our ability to promote philately and our member clubs.
The current situation is that Doug is temporarily
serving as our Webmaster. He's also allowing space for us at his personal domain
(http://www.folklib.net/) that
indexes information on the Web related to acoustic music, with a special
emphasis on local Wisconsin
musicians. The ideal near-future
scenario is:

Doug will get all pertinent WFSC information posted at the site with
appropriate hypertext and linking options.

The WFSC will register its own domain and choose a commercial "Domain
Hosting" site to which the pages will be moved.

A volunteer will step forward to take over the handling of site updates.
[Webmaster's
note: since the above was written, I have volunteered to stay on as Webmaster
until 12-31-2002, subject to the Board's approval at their January meeting.
However, as you can see, this site is very text intensive. I could really use
some help from someone who has graphical skills, website design skills, and/or
the ability to create a more pleasing look to the site while still maintaining
all Priority 1, 2
and 3 Web Accessibility standards. 4-26-2003: Turned over all
Webmaster duties to Jay Bigalke.]

Advantages of obtaining our own domain are to: (1) establish a URL (site
address) more easily found by the philatelic community; and (2) acquire enough
space to further expand the site, most notably by posting graphics of our
first-day covers that are still available for purchase. Notwithstanding is the
matter of freeing up space at Doug's domain that he needs in future years for
his own purposes. Maintaining our own
domain involves some fixed expenses that Doug will explain to the WFSC Executive
Board at its January meeting. In the meantime, the Finance Committee is
conferring to determine an amount that the WFSC could possibly devote to a
permanent website. The WFSC very much
appreciates Doug's efforts in getting us established on the Web, especially
since he's currently in the midst of a philatelic sabbatical while pursuing
other interests. Doug, however, has maintained his philatelic memberships, which
include the Oshkosh
Philatelic Society, Wisconsin Postal History
Society, American
First Day Cover Society and American
Philatelic Research Library. Many
of us remember his past enthusiastic support of the hobby and numerous
achievements that earned his 1982 induction into the Wisconsin Philatelic Hall
of Fame. His major philatelic interest is first-day covers. His expertise in
computer technology comes from his employment as Computer Consultant and
Programmer at the University of Wisconsin Oshkosh since 1978, and maintainer of
many of his job-related and
personal Web pages since 1995. Please
notify any WFSC officer if you might be interested in the permanent position of
WFSC Webmaster. If needed, Doug will provide tutoring for as long as it takes.
We furthermore would like to have any potential volunteers attend the January 19
Executive Board meeting. Contact WFSC Secretary Karen Weigt for details. [See
the Webmaster's
note above.]

December issue

Web Publishing Permission Requested

Our new website allows us to post the WFSC
Show Calendar and Registry.
We'd like to include contact details for each event as published in ATFP
but we don't want to do this without the appropriate permission. (Note: We have
published post office box addresses on the Web.)
We need all event sponsors to contact: WFSC Secretary Karen Weigt, 4184
Rose Ct., Middleton, WI 53562-4339, or E-Mail karenweigt@cs.com . Indicate in
writing your permission to publish contact data on the Web. Be specific with
regard to: